Search results for: additional information
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12507

Search results for: additional information

12297 The Anti-Cyber and Information Technology Crimes Law on Information Access and Dissemination by Egyptian Journalists

Authors: Miral Sabry AlAshry

Abstract:

The main objective of the study is to investigate the effectiveness of Egyptian Journalists through the Anti-Cyber and Information Technology Crimes Law, as well as its implications for journalistic practice and the implications for press freedom in Egypt. Questionnaires were undertaken with 192 journalists representing four official newspapers, and in-depth interviews were held with 15 journalists. The study used an Authoritarian theory as a theoretical framework. The study revealed that the government placed restrictions on journalists by using the law to oppress them.

Keywords: anti-cyber and information technology crimes law, media legislation, personal information, Egyptian constitution

Procedia PDF Downloads 360
12296 Information Exchange Process Analysis between Authoring Design Tools and Lighting Simulation Tools

Authors: Rudan Xue, Annika Moscati, Rehel Zeleke Kebede, Peter Johansson

Abstract:

Successful buildings’ simulation and analysis inevitably require information exchange between multiple building information modeling (BIM) software. The BIM infor-mation exchange based on IFC is widely used. However, Industry Foundation Classifi-cation (IFC) files are not always reliable and information can get lost when using dif-ferent software for modeling and simulations. In this research, interviews with lighting simulation experts and a case study provided by a company producing lighting devices have been the research methods used to identify the necessary steps and data for suc-cessful information exchange between lighting simulation tools and authoring design tools. Model creation, information exchange, and model simulation have been identi-fied as key aspects for the success of information exchange. The paper concludes with recommendations for improved information exchange and more reliable simulations that take all the needed parameters into consideration.

Keywords: BIM, data exchange, interoperability issues, lighting simulations

Procedia PDF Downloads 223
12295 Exploring Teachers’ Beliefs about Diagnostic Language Assessment Practices in a Large-Scale Assessment Program

Authors: Oluwaseun Ijiwade, Chris Davison, Kelvin Gregory

Abstract:

In Australia, like other parts of the world, the debate on how to enhance teachers using assessment data to inform teaching and learning of English as an Additional Language (EAL, Australia) or English as a Foreign Language (EFL, United States) have occupied the centre of academic scholarship. Traditionally, this approach was conceptualised as ‘Formative Assessment’ and, in recent times, ‘Assessment for Learning (AfL)’. The central problem is that teacher-made tests are limited in providing data that can inform teaching and learning due to variability of classroom assessments, which are hindered by teachers’ characteristics and assessment literacy. To address this concern, scholars in language education and testing have proposed a uniformed large-scale computer-based assessment program to meet the needs of teachers and promote AfL in language education. In Australia, for instance, the Victoria state government commissioned a large-scale project called 'Tools to Enhance Assessment Literacy (TEAL) for Teachers of English as an additional language'. As part of the TEAL project, a tool called ‘Reading and Vocabulary assessment for English as an Additional Language (RVEAL)’, as a diagnostic language assessment (DLA), was developed by language experts at the University of New South Wales for teachers in Victorian schools to guide EAL pedagogy in the classroom. Therefore, this study aims to provide qualitative evidence for understanding beliefs about the diagnostic language assessment (DLA) among EAL teachers in primary and secondary schools in Victoria, Australia. To realize this goal, this study raises the following questions: (a) How do teachers use large-scale assessment data for diagnostic purposes? (b) What skills do language teachers think are necessary for using assessment data for instruction in the classroom? and (c) What factors, if any, contribute to teachers’ beliefs about diagnostic assessment in a large-scale assessment? Semi-structured interview method was used to collect data from at least 15 professional teachers who were selected through a purposeful sampling. The findings from the resulting data analysis (thematic analysis) provide an understanding of teachers’ beliefs about DLA in a classroom context and identify how these beliefs are crystallised in language teachers. The discussion shows how the findings can be used to inform professional development processes for language teachers as well as informing important factor of teacher cognition in the pedagogic processes of language assessment. This, hopefully, will help test developers and testing organisations to align the outcome of this study with their test development processes to design assessment that can enhance AfL in language education.

Keywords: beliefs, diagnostic language assessment, English as an additional language, teacher cognition

Procedia PDF Downloads 190
12294 Stochastic Edge Based Anomaly Detection for Supervisory Control and Data Acquisitions Systems: Considering the Zambian Power Grid

Authors: Lukumba Phiri, Simon Tembo, Kumbuso Joshua Nyoni

Abstract:

In Zambia recent initiatives by various power operators like ZESCO, CEC, and consumers like the mines to upgrade power systems into smart grids target an even tighter integration with information technologies to enable the integration of renewable energy sources, local and bulk generation, and demand response. Thus, for the reliable operation of smart grids, its information infrastructure must be secure and reliable in the face of both failures and cyberattacks. Due to the nature of the systems, ICS/SCADA cybersecurity and governance face additional challenges compared to the corporate networks, and critical systems may be left exposed. There exist control frameworks internationally such as the NIST framework, however, there are generic and do not meet the domain-specific needs of the SCADA systems. Zambia is also lagging in cybersecurity awareness and adoption, therefore there is a concern about securing ICS controlling key infrastructure critical to the Zambian economy as there are few known facts about the true posture. In this paper, we introduce a stochastic Edged-based Anomaly Detection for SCADA systems (SEADS) framework for threat modeling and risk assessment. SEADS enables the calculation of steady-steady probabilities that are further applied to establish metrics like system availability, maintainability, and reliability.

Keywords: anomaly, availability, detection, edge, maintainability, reliability, stochastic

Procedia PDF Downloads 94
12293 Information Technology and Communications in Management of the Imperial Citadel of Thang Long-A World Heritage Site

Authors: Ngo the Bach

Abstract:

Information technology and communications are growing strongly and penetrated almost the entire Vietnamese economy and society. The article presents an overview of information technology and application communications in the management the Central Sector of the Imperial Citadel of Thang Long (Hanoi, Vietnam) - A World Heritage Site. The author also points out the opportunities and challenges of the information technology and communications in the sectors of culture and heritage; the use of information technology as an effective tool to develop mass and interactive communications. The article emphasizes on the advantage of information technology and communications in supporting effectively the management reform with respect to the Imperial Citadel of Thang Long in particular and the management of world heritage sites in Vietnam in general.

Keywords: information technology, communications, management, culture, heritage

Procedia PDF Downloads 318
12292 The Investigation of Relationship between Accounting Information and the Value of Companies

Authors: Golamhassan Ghahramani Aghdam, Pedram Bavili Tabrizi

Abstract:

The aim of this research is to investigate the relationship between accounting information and the value of the companies accepted in Tehran Exchange Market. The dependent variable in this research is the value of a company that is measured by price coefficients, and the independent variables are balance sheet information, profit and loss information, cash flow state information, and profit quality characteristics. The profit quality characteristic index is to be related and to be on-time. This research is an application research, and the research population includes all companies that are active in Tehran exchange market. The number of 194 companies was selected by the systematic method as the statistics sample in the period of 2018-2019. The multi-variable linear regression model was used for the hypotheses test. The results show that there is no relationship between accounting information and companies’ value (stock value) that can be due to the lack of efficiency of the investment market and the inability to use the accounting information by investment market activists.

Keywords: accounting information, company value, profit quality characteristics, price coefficient

Procedia PDF Downloads 124
12291 A Comprehensive Key Performance Indicators Dashboard for Emergency Medical Services

Authors: Giada Feletti, Daniela Tedesco, Paolo Trucco

Abstract:

The present study aims to develop a dashboard of Key Performance Indicators (KPI) to enhance information and predictive capabilities in Emergency Medical Services (EMS) systems, supporting both operational and strategic decisions of different actors. The employed research methodology consists of the first phase of revision of the technical-scientific literature concerning the indicators currently used for the performance measurement of EMS systems. From this literature analysis, it emerged that current studies focus on two distinct perspectives: the ambulance service, a fundamental component of pre-hospital health treatment, and the patient care in the Emergency Department (ED). The perspective proposed by this study is to consider an integrated view of the ambulance service process and the ED process, both essential to ensure high quality of care and patient safety. Thus, the proposal focuses on the entire healthcare service process and, as such, allows considering the interconnection between the two EMS processes, the pre-hospital and hospital ones, connected by the assignment of the patient to a specific ED. In this way, it is possible to optimize the entire patient management. Therefore, attention is paid to the dependency of decisions that in current EMS management models tend to be neglected or underestimated. In particular, the integration of the two processes enables the evaluation of the advantage of an ED selection decision having visibility on EDs’ saturation status and therefore considering the distance, the available resources and the expected waiting times. Starting from a critical review of the KPIs proposed in the extant literature, the design of the dashboard was carried out: the high number of analyzed KPIs was reduced by eliminating the ones firstly not in line with the aim of the study and then the ones supporting a similar functionality. The KPIs finally selected were tested on a realistic dataset, which draws us to exclude additional indicators due to the unavailability of data required for their computation. The final dashboard, which was discussed and validated by experts in the field, includes a variety of KPIs able to support operational and planning decisions, early warning, and citizens’ awareness of EDs accessibility in real-time. By associating each KPI to the EMS phase it refers to, it was also possible to design a well-balanced dashboard covering both efficiency and effective performance of the entire EMS process. Indeed, just the initial phases related to the interconnection between ambulance service and patient’s care are covered by traditional KPIs compared to the subsequent phases taking place in the hospital ED. This could be taken into consideration for the potential future development of the dashboard. Moreover, the research could proceed by building a multi-layer dashboard composed of the first level with a minimal set of KPIs to measure the basic performance of the EMS system at an aggregate level and further levels with KPIs that can bring additional and more detailed information.

Keywords: dashboard, decision support, emergency medical services, key performance indicators

Procedia PDF Downloads 99
12290 Alignment of Information System Strategy and Green Information System Strategy: Comprehension and A Review of the Literature

Authors: Wartika Memed Purawinata, Kridanto Surendro, Husni Sastramiharja, Iping Supriana S.

Abstract:

The information system is one of the contributors to environmental degradation and pollution are known to be released, such as the increasing of use of IT equipment and energy consumption , life cycles of IT equipment are getting shorter, IT equipment waste disposal and so on, therefore the information system should have a role in related environmental issues. Organization need to develop the ability of green to minimize negative impacts on the environment. Although the green information system is an important topic, many organizations fail to manage the environment in a way that is adequate because they ignore aspect of strategy. Alignment strategy is very important to ensure that all people do the activities of the organization headed in the same direction. Alignment strategy helps organization, determine which is more important for organization, and then make road mad to achieve the organization goal. Therefore, this paper discusses the review of the alignment, information systems strategy, and IS green strategy. With this discussion is expected there is an understanding about the alignment of information systems strategy and strategy of green IS, and its relationship with the achievement of business goals that have commitment to reduce the negative impact of information systems on the environment.

Keywords: alignment, strategy, information system, green

Procedia PDF Downloads 441
12289 Mindfulness Meditation in Higher Education

Authors: Steve Haberlin

Abstract:

United States college students are experiencing record-high stress and anxiety rates, and due to technological advances, there are more distractions in the classroom. With these challenges comes the need to explore additional, non-traditional pedagogical strategies that can help students de-stress, become centered, and feel more deeply connected to content. In addition, embedding contemplative practices, such as mindfulness meditation, in the higher education classroom could assist faculty in presenting a more holistic education that encourages students to develop self-awareness, emotional intelligence, compassion, interconnectedness, and other “non-academic” qualities. Brief meditation may help students de-stress, focus, and connect. A facilitation guide could also help faculty implement classroom meditation practices; however, additional research is needed to determine how to best train faculty, what meditation techniques work best with students, and how to handle resistance. In this paper, a two-phase study is presented that involves a mindfulness meditation intervention with 180 undergraduate students at a private college in the southeastern United States. Data were collected through qualitative surveys and journaling and analyzed for themes. Findings included a majority of students reporting improved calm, reduced stress, and increased focus and ability to transition to classroom instruction.

Keywords: college students, higher education, mindfulness meditation, stress

Procedia PDF Downloads 50
12288 Using Technology to Enhance the Student Assessment Experience

Authors: Asim Qayyum, David Smith

Abstract:

The use of information tools is a common activity for students of any educational stage when they encounter online learning activities. Finding the relevant information for particular learning tasks is the topic of this paper as it investigates the use of information tools for a group of student participants. The paper describes and discusses the results with particular implications for use in higher education, and the findings suggest that improvement in assessment design and subsequent student learning may be achieved by structuring the purposefulness of information tools usage and online reading behaviors of university students.

Keywords: information tools, assessment, online learning, student assessment experience

Procedia PDF Downloads 542
12287 Algorithm for Information Retrieval Optimization

Authors: Kehinde K. Agbele, Kehinde Daniel Aruleba, Eniafe F. Ayetiran

Abstract:

When using Information Retrieval Systems (IRS), users often present search queries made of ad-hoc keywords. It is then up to the IRS to obtain a precise representation of the user’s information need and the context of the information. This paper investigates optimization of IRS to individual information needs in order of relevance. The study addressed development of algorithms that optimize the ranking of documents retrieved from IRS. This study discusses and describes a Document Ranking Optimization (DROPT) algorithm for information retrieval (IR) in an Internet-based or designated databases environment. Conversely, as the volume of information available online and in designated databases is growing continuously, ranking algorithms can play a major role in the context of search results. In this paper, a DROPT technique for documents retrieved from a corpus is developed with respect to document index keywords and the query vectors. This is based on calculating the weight (

Keywords: information retrieval, document relevance, performance measures, personalization

Procedia PDF Downloads 231
12286 How Information Sharing Can Improve Organizational Performance?

Authors: Syed Abdul Rehman Khan

Abstract:

In today’s world, information sharing plays a vital role in successful operations of supply chain; and boost to the profitability of the organizations (end-to-end supply chains). Many researches have been completed over the role of information sharing in supply chain. In this research article, we will investigate the ‘how information sharing can boost profitability & productivity of the organization; for this purpose, we have developed one conceptual model and check to that model through collected data from companies. We sent questionnaire to 369 companies; and will filled form received from 172 firms and the response rate was almost 47%. For the data analysis, we have used Regression in (SPSS software) In the research findings, our all hypothesis has been accepted significantly and due to the information sharing between suppliers and manufacturers ‘quality of material and timely delivery’ increase and also ‘collaboration & trust’ will become more stronger and these all factors will lead to the company’s profitability directly and in-directly. But unfortunately, companies could not avail the all fruitful benefits of information sharing due to the fear of ‘compromise confidentiality or leakage of information’.

Keywords: collaboration, information sharing, risk factor, timely delivery

Procedia PDF Downloads 403
12285 IoT Based Information Processing and Computing

Authors: Mannan Ahmad Rasheed, Sawera Kanwal, Mansoor Ahmad Rasheed

Abstract:

The Internet of Things (IoT) has revolutionized the way we collect and process information, making it possible to gather data from a wide range of connected devices and sensors. This has led to the development of IoT-based information processing and computing systems that are capable of handling large amounts of data in real time. This paper provides a comprehensive overview of the current state of IoT-based information processing and computing, as well as the key challenges and gaps that need to be addressed. This paper discusses the potential benefits of IoT-based information processing and computing, such as improved efficiency, enhanced decision-making, and cost savings. Despite the numerous benefits of IoT-based information processing and computing, several challenges need to be addressed to realize the full potential of these systems. These challenges include security and privacy concerns, interoperability issues, scalability and reliability of IoT devices, and the need for standardization and regulation of IoT technologies. Moreover, this paper identifies several gaps in the current research related to IoT-based information processing and computing. One major gap is the lack of a comprehensive framework for designing and implementing IoT-based information processing and computing systems.

Keywords: IoT, computing, information processing, Iot computing

Procedia PDF Downloads 170
12284 Robust Image Registration Based on an Adaptive Normalized Mutual Information Metric

Authors: Huda Algharib, Amal Algharib, Hanan Algharib, Ali Mohammad Alqudah

Abstract:

Image registration is an important topic for many imaging systems and computer vision applications. The standard image registration techniques such as Mutual information/ Normalized mutual information -based methods have a limited performance because they do not consider the spatial information or the relationships between the neighbouring pixels or voxels. In addition, the amount of image noise may significantly affect the registration accuracy. Therefore, this paper proposes an efficient method that explicitly considers the relationships between the adjacent pixels, where the gradient information of the reference and scene images is extracted first, and then the cosine similarity of the extracted gradient information is computed and used to improve the accuracy of the standard normalized mutual information measure. Our experimental results on different data types (i.e. CT, MRI and thermal images) show that the proposed method outperforms a number of image registration techniques in terms of the accuracy.

Keywords: image registration, mutual information, image gradients, image transformations

Procedia PDF Downloads 238
12283 On Exploring Search Heuristics for improving the efficiency in Web Information Extraction

Authors: Patricia Jiménez, Rafael Corchuelo

Abstract:

Nowadays the World Wide Web is the most popular source of information that relies on billions of on-line documents. Web mining is used to crawl through these documents, collect the information of interest and process it by applying data mining tools in order to use the gathered information in the best interest of a business, what enables companies to promote theirs. Unfortunately, it is not easy to extract the information a web site provides automatically when it lacks an API that allows to transform the user-friendly data provided in web documents into a structured format that is machine-readable. Rule-based information extractors are the tools intended to extract the information of interest automatically and offer it in a structured format that allow mining tools to process it. However, the performance of an information extractor strongly depends on the search heuristic employed since bad choices regarding how to learn a rule may easily result in loss of effectiveness and/or efficiency. Improving search heuristics regarding efficiency is of uttermost importance in the field of Web Information Extraction since typical datasets are very large. In this paper, we employ an information extractor based on a classical top-down algorithm that uses the so-called Information Gain heuristic introduced by Quinlan and Cameron-Jones. Unfortunately, the Information Gain relies on some well-known problems so we analyse an intuitive alternative, Termini, that is clearly more efficient; we also analyse other proposals in the literature and conclude that none of them outperforms the previous alternative.

Keywords: information extraction, search heuristics, semi-structured documents, web mining.

Procedia PDF Downloads 324
12282 Design of Incident Information System in IoT Virtualization Platform

Authors: Amon Olimov, Umarov Jamshid, Dae-Ho Kim, Chol-U Lee, Ryum-Duck Oh

Abstract:

This paper proposes IoT virtualization platform based incident information system. IoT information based environment is the platform that was developed for the purpose of collecting a variety of data by managing regionally scattered IoT devices easily and conveniently in addition to analyzing data collected from roads. Moreover, this paper configured the platform for the purpose of providing incident information based on sensed data. It also provides the same input/output interface as UNIX and Linux by means of matching IoT devices with the directory of file system and also the files. In addition, it has a variety of approaches as to the devices. Thus, it can be applied to not only incident information but also other platforms. This paper proposes the incident information system that identifies and provides various data in real time as to urgent matters on roads based on the existing USN/M2M and IoT visualization platform.

Keywords: incident information system, IoT, virtualization platform, USN, M2M

Procedia PDF Downloads 343
12281 Development of Enhanced Data Encryption Standard

Authors: Benjamin Okike

Abstract:

There is a need to hide information along the superhighway. Today, information relating to the survival of individuals, organizations, or government agencies is transmitted from one point to another. Adversaries are always on the watch along the superhighway to intercept any information that would enable them to inflict psychological ‘injuries’ to their victims. But with information encryption, this can be prevented completely or at worst reduced to the barest minimum. There is no doubt that so many encryption techniques have been proposed, and some of them are already being implemented. However, adversaries always discover loopholes on them to perpetuate their evil plans. In this work, we propose the enhanced data encryption standard (EDES) that would deploy randomly generated numbers as an encryption method. Each time encryption is to be carried out, a new set of random numbers would be generated, thereby making it almost impossible for cryptanalysts to decrypt any information encrypted with this newly proposed method.

Keywords: encryption, enhanced data encryption, encryption techniques, information security

Procedia PDF Downloads 134
12280 Skills Development: The Active Learning Model of a French Computer Science Institute

Authors: N. Paparisteidi, D. Rodamitou

Abstract:

This article focuses on the skills development and path planning of students studying computer science in EPITECH: french private institute of Higher Education. The researchers examine students’ points of view and experience in a blended learning model based on a skills development curriculum. The study is based on the collection of four main categories of data: semi-participant observation, distribution of questionnaires, interviews, and analysis of internal school databases. The findings seem to indicate that a skills-based program on active learning enables students to develop their learning strategies as well as their personal skills and to actively engage in the creation of their career path and contribute to providing additional information to curricula planners and decision-makers about learning design in higher education.

Keywords: active learning, blended learning, higher education, skills development

Procedia PDF Downloads 93
12279 Educational Related Information Technology Department Transformation: A Case Study

Authors: P. Joongsiri, K. Pattanapisuth, P. Siwatintuko, S. Vasupongayya

Abstract:

This paper presents a case study of developing a four-year plan for the information technology department at the Faculty of Engineering, Prince of Songkla University, Thailand. This work can be used as a case study for other in-house information technology department in a higher educational environment. The result of this paper is the guideline of the four year plan creation process which is generated by analyzing the related theories and several best practices.

Keywords: strategic plan, management information system, information technology department governance, best practices, organization transformation

Procedia PDF Downloads 437
12278 Creating Trauma-Sensitive Yoga Programs for University Students With Stress and Anxiety: Lessons From a Program in the United States

Authors: Jessica Gladden

Abstract:

Anxiety remains one of the most common mental health disorders in the United States. Many university students report having a high level of anxiety, with additional life stressors that might include being away from home for the first time, being around unfamiliar people, having new expectations placed on them, and often have financial struggles. Universities have the ability and opportunity to form programs that can involve students with activities that reduce stress and teach coping skills. This research includes one example of using a somatic based group format of yoga to teach these skills and assist students in applying these strategies to their daily lives. This study compared a group of 17 students participating in weekly yoga classes to 34 students who did not attend the program. The students who attended the program reported a larger reduction of anxiety on both the BAI and GAD-7 than the control group, and verbally reported additional benefits in relaxation and coping skills. This presentation will review the results of the program as well as detailing the steps taken in creating a yoga program for university students with stress and anxiety. This will include a discussion on the components of trauma-sensitive yoga and the concerns and strategies to consider when developing a program for students.

Keywords: yoga, trauma-sensitive yoga, anxiety, students

Procedia PDF Downloads 100
12277 The Development of Learning Outcomes and Learning Management Process of Basic Education along Thailand, Laos, and Cambodia Common Border for the ASEAN Community Preparation

Authors: Ladda Silanoi

Abstract:

One of the main purposes in establishment of ASEAN Community is educational development. All countries in ASEAN shall then prepare for plans and strategies for country development. Therefore, Thailand set up the policy concerning educational management for all educational institutions to understand about ASEAN Community. However, some educational institutions lack of precision in determining the curriculums of ASEAN Community, especially schools in rural areas, for example, schools along the common border with Laos, and Cambodia. One of the effective methods to promote the precision in ASEAN Community is to design additional learning courses. The important process of additional learning courses design is to provide learning outcomes of ASEAN Community for course syllabus determination. Therefore, the researcher is interested in developing teachers in the schools of common border with Laos, and Cambodia to provide learning outcomes and learning process. This research has the objective of developing the learning outcomes and learning process management of basic education along Thailand, Laos, and Cambodia Common Border for the ASEAN Community Preparation. Research methodology consists of 2 steps. Step 1: Delphi Technique was used to provide guidelines in development of learning outcomes and learning process. Step 2: Action Research procedures was employed to study the result of additional learning courses design. Result of the study: By using Delphi technique, consensus is expected to be achieved, from 50 experts in the study within 3 times of the survey. The last survey found that experts’ opinions were compatible on every item (inter-quartile range = 0) leading to the arrangement of training courses in step of Action Research. The result from the workshop found that teachers in schools of Srisaket and Bueng Kan provinces could be able to provide learning outcomes of all courses.

Keywords: learning outcome and learning process, basic education, ASEAN Community preparation, Thailand Laos and Cambodia common border

Procedia PDF Downloads 420
12276 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

Procedia PDF Downloads 308
12275 Quantum Computing with Qudits on a Graph

Authors: Aleksey Fedorov

Abstract:

Building a scalable platform for quantum computing remains one of the most challenging tasks in quantum science and technologies. However, the implementation of most important quantum operations with qubits (quantum analogues of classical bits), such as multiqubit Toffoli gate, requires either a polynomial number of operation or a linear number of operations with the use of ancilla qubits. Therefore, the reduction of the number of operations in the presence of scalability is a crucial goal in quantum information processing. One of the most elegant ideas in this direction is to use qudits (multilevel systems) instead of qubits and rely on additional levels of qudits instead of ancillas. Although some of the already obtained results demonstrate a reduction of the number of operation, they suffer from high complexity and/or of the absence of scalability. We show a strong reduction of the number of operations for the realization of the Toffoli gate by using qudits for a scalable multi-qudit processor. This is done on the basis of a general relation between the dimensionality of qudits and their topology of connections, that we derived.

Keywords: quantum computing, qudits, Toffoli gates, gate decomposition

Procedia PDF Downloads 135
12274 Smart Meter Incorporating UWB Technology

Authors: T. A. Khan, A. B. Khan, M. Babar, T. A. Taj, Imran Ijaz Imran

Abstract:

Smart Meter is a key element in the evolving concept of Smart Grid, which plays an important role in interaction between the consumer and the supplier. In general, the smart meter is an intelligent digital energy meter that measures the consumption of electrical energy and provides other additional services as compared to the conventional energy meters. One of the important element that makes a meter smart and different is its communication module. Smart meters usually have two way and real-time communication between the consumer and the supplier through which its transfer data and information. In this paper, Ultra Wide Band (UWB) is recommended as communication platform because of its high data-rate and presents the physical layer, which could be easily incorporated in existing Smart Meters. The physical layer is simulated in MATLAB Simulink and the results are provided.

Keywords: Ultra Wide Band (UWB), Smart Meter, MATLAB, transfer data

Procedia PDF Downloads 503
12273 Between AACR2 and RDA What Changes Occurs in Them

Authors: Ibrahim Abdullahi Mohammad

Abstract:

A library catalogue exists not only as an inventory of the collections of the particular library, but also as a retrieval device. It is provided to assist the library user in finding whatever information or information resources they may be looking for. The paper proposes that this location objective of the library catalogue can only be fulfilled, if the library catalogue is constructed, bearing in mind the information needs and searching behavior of the library user. Comparing AACR2 and RDA viz-a-viz the changes RDA has introduced into bibliographic standards, the paper tries to establish the level of viability of RDA in relation to AACR2.

Keywords: library catalogue, information retrieval, AACR2, RDA

Procedia PDF Downloads 40
12272 A Proposal for U-City (Smart City) Service Method Using Real-Time Digital Map

Authors: SangWon Han, MuWook Pyeon, Sujung Moon, DaeKyo Seo

Abstract:

Recently, technologies based on three-dimensional (3D) space information are being developed and quality of life is improving as a result. Research on real-time digital map (RDM) is being conducted now to provide 3D space information. RDM is a service that creates and supplies 3D space information in real time based on location/shape detection. Research subjects on RDM include the construction of 3D space information with matching image data, complementing the weaknesses of image acquisition using multi-source data, and data collection methods using big data. Using RDM will be effective for space analysis using 3D space information in a U-City and for other space information utilization technologies.

Keywords: RDM, multi-source data, big data, U-City

Procedia PDF Downloads 420
12271 Designing a Method to Control and Determine the Financial Performance of the Real Cost Sub-System in the Information Management System of Construction Projects

Authors: Alireza Ghaffari, Hassan Saghi

Abstract:

Project management is more complex than managing the day-to-day affairs of an organization. When the project dimensions are broad and multiple projects have to be monitored in different locations, the integrated management becomes even more complicated. One of the main concerns of project managers is the integrated project management, which is mainly rooted in the lack of accurate and accessible information from different projects in various locations. The collection of dispersed information from various parts of the network, their integration and finally the selective reporting of this information is among the goals of integrated information systems. It can help resolve the main problem, which is bridging the information gap between executives and senior managers in the organization. Therefore, the main objective of this study is to design and implement an important subset of a project management information system in order to successfully control the cost of construction projects so that its results can be used to design raw software forms and proposed relationships between different project units for the collection of necessary information.

Keywords: financial performance, cost subsystem, PMIS, project management

Procedia PDF Downloads 95
12270 Developing a Model for Information Giving Behavior in Virtual Communities

Authors: Pui-Lai To, Chechen Liao, Tzu-Ling Lin

Abstract:

Virtual communities have created a range of new social spaces in which to meet and interact with one another. Both as a stand-alone model or as a supplement to sustain competitive advantage for normal business models, building virtual communities has been hailed as one of the major strategic innovations of the new economy. However for a virtual community to evolve, the biggest challenge is how to make members actively give information or provide advice. Even in busy virtual communities, usually, only a small fraction of members post information actively. In order to investigate the determinants of information giving willingness of those contributors who usually actively provide their opinions, we proposed a model to understand the reasons for contribution in communities. The study will definitely serve as a basis for the future growth of information giving in virtual communities.

Keywords: information giving, social identity, trust, virtual community

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12269 Neural Style Transfer Using Deep Learning

Authors: Shaik Jilani Basha, Inavolu Avinash, Alla Venu Sai Reddy, Bitragunta Taraka Ramu

Abstract:

We can use the neural style transfer technique to build a picture with the same "content" as the beginning image but the "style" of the picture we've chosen. Neural style transfer is a technique for merging the style of one image into another while retaining its original information. The only change is how the image is formatted to give it an additional artistic sense. The content image depicts the plan or drawing, as well as the colors of the drawing or paintings used to portray the style. It is a computer vision programme that learns and processes images through deep convolutional neural networks. To implement software, we used to train deep learning models with the train data, and whenever a user takes an image and a styled image, the output will be as the style gets transferred to the original image, and it will be shown as the output.

Keywords: neural networks, computer vision, deep learning, convolutional neural networks

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12268 The Role of Libraries in the Context of Indian Knowledge Based Society

Authors: Sanjeev Sharma

Abstract:

We are living in the information age. Information is not only important to an individual but also to researchers, scientists, academicians and all others who are doing work in their respective fields. The 21st century which is also known as the electronic era has brought several changes in the mechanism of the libraries in their working environment. In the present scenario, acquisition of information resources and implementation of new strategies have brought a revolution in the library’s structures and their principles. In the digital era, the role of the library has become important as new information is coming at every minute. The knowledge society wants to seek information at their desk. The libraries are managing electronic services and web-based information sources constantly in a democratic way. The basic objective of every library is to save the time of user which is based on the quality and user-orientation of services. With the advancement of information communication and technology, the libraries should pay more devotion to the development trends of the information society that would help to adjust their development strategies and information needs of the knowledge society. The knowledge-based society demands to re-define the position and objectives of all the institutions which work with information, knowledge, and culture. The situation is the era of digital India is changing at a fast speed. Everyone wants information 24x7 and libraries have been recognized as one of the key elements for open access to information, which is crucial not only to individual but also to democratic knowledge-based information society. Libraries are especially important now a day the whole concept of education is focusing more and more independent e-learning and their acting. The citizens of India must be able to find and use the relevant information. Here we can see libraries enter the stage: The essential features of libraries are to acquire, organize, store and retrieve for use and preserve publicly available material irrespective of the print as well as non-print form in which it is packaged in such a way that, when it is needed, it can be found and put to use.

Keywords: knowledge, society, libraries, culture

Procedia PDF Downloads 133